Announcement: SOA congratulates the new ASAs and CERAs for August 2024.

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  • Social Security Integration Under TRA 1986
    in the same moldy drawer. Maybe it was well taken care of, but it hadn't been moved one inch. Now this ... introduced in a major way to effectively prohibit Primary Insurance Amount (PIA) offsets in the standard ...

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    • Authors: Judith E Latta, Edward W Maroni, Troy Barker
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Plan design; Public Policy
  • Financial Accounting Standards Board 'FASB' And Canadian Institute Of Chartered Accountants 'CICA' Activities Related To Pension Plans
    move on to smoothing alternatives. There are two primary smoothing techniques permitted under the standards ... corridor for the recognition of gains and losses. Care should be taken in implementing these techniques ...

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    • Authors: Yvon Chamberland, Darrel J Croot, Harper L Garrett, Judith E Latta
    • Date: Apr 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation
  • Voluntary Compliance Resolution and Closing Agreement Program
    Voluntary Compliance Resolution and Closing Agreement Program This session from the 1995 ... these are temporary employees. The employer couldn't care less if the IRS blows up the plan. The IRS always ...

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    • Authors: Judith E Latta, Karen Field
    • Date: Jun 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement
  • What Have Practitioners Done with Section 401a4? - Advanced
    What Have Practitioners Done with Section 401a4? - Advanced This presentation discusses the ... helped us out a lot is there's a special rule for primary insurance amount (PIA) offset plans. It's called ...

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    • Authors: Donald S Grubbs, Judith E Latta, Steven Vernon, Joseph D Marsden
    • Date: Jun 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation